Skip to main content Skip to results Skip to page filters
  • Careers at the FRC
  • Contact us
Financial Reporting Council Logo Financial Reporting Council
  • Library
    • About the FRC
    • Our Purpose
    • FRC Structure
    • Role and Responsibilities
    • Reports, Plans and Budgets
    • Policies and Procedures
    • Governance Reporting
    • Funding
    • FRC Responses to External Consultations
    • Tribunals
    • The FRC's International Activity
  • Consultations
  • News and events
  • Library
    • About the FRC
    • Our Purpose
    • FRC Structure
    • Role and Responsibilities
    • Reports, Plans and Budgets
    • Policies and Procedures
    • Governance Reporting
    • Funding
    • FRC Responses to External Consultations
    • Tribunals
    • The FRC's International Activity
  • Consultations
  • News and events
  • Careers at the FRC
  • Contact us

Search

818 results found.

Selected Topics

  • Auditing
  • Bulletins

    Bulletins are issued to provide auditors with timely guidance on new or emerging issues.

  • Practice Notes

    Practice Notes are intended to assist auditors in applying auditing standards of general application to particular circumstances and industries.

  • Role of the FRC as Competent Authority

    The FRC has been designated as the Competent Authority for Audit in the UK and as such has the authority to determine the technical standards to be applied for statutory audits of companies in accordance with the Companies Act 2006.

  • Audit Firm Governance Code

    View the current version of the Audit Firm Governance Code along with all previous versions and consultations.

  • Processes in Relation to PIE Audits

    Read about the processes related to Public Interest Entities (PIE) Audits and view the applications that have been approved.

  • Audit & Assurance Sandbox

    A collaborative space to develop solutions to technical and policy issues. Learn about our current and completed initiatives, and how to get involved.

  • Auditor’s Responsibilities for the Audit

    The current version of the “Description of the auditor’s responsibilities for the audit of the financial statements”.

  • True and Fair Concept

    The 'true and fair' concept has been a part of English law and central to accounting and auditing practice in the UK for many decades.

  • Small and medium-sized enterprises (SME) market study

    The market study aims to examine the challenges faced by SMEs in relation to audit & reporting, where practitioners have difficulties in auditing SMEs, and understanding the decision-making process for SMEs who procure audit services when otherwise exempt

    Consultation

    3 February 2025

  • NHS Audit Market Study

    This FRC market study will focus on how well the UK NHS audit market is functioning, including the demand for audit, unique features of the regulatory framework and capacity constraints.

    Consultation

    25 July 2024

  • FRC Statement: Transparency of AQR Findings

    News

    20 November 2014

  • Audit Committee Members Annual Seminar 2015: Transcript

    News

    26 October 2015

  • International Sustainability Standards Setting

    News

    23 September 2021

  • FRC issues Position Paper: next steps for development of Ethical and Auditing Standards

    News

    5 March 2019

  • Accounting profession needs to lead by example on diversity

    News

    21 October 2019

  • FRC, ICAS and CAA publishes report on Audit Committees

    News

    15 February 2012

  • FRC calls for rapid improvement in quality of bank audits

    News

    12 December 2013

  • FRC’s Josephine Jackson appointed to IAASB Board

    News

    13 December 2019

  • ASIG to debate restoring confidence in audit

    News

    26 April 2013

  • Financial Reporting Council publishes Annual Report

    News

    15 October 2018

Previous
  • Page 6 of 41
6 / 41
Next

Filter search results

Is this page useful?

  • Freedom of Information
  • Privacy
  • Individual Rights (Data Privacy) Policy
  • Modern Slavery Statement
  • Disclaimer and Copyright
  • Cookies
  • Accessibility Statement
  • Whistleblowing
  • Complaints
  • Regulators' Code

The Financial Reporting Council Limited is a company limited by guarantee. Registered in England number 2486368. Registered Office: 13th Floor, 1 Harbour Exchange Square, London E14 9GE

Stay up to date

Subscribe to our news alerts to receive our latest updates.

Sign up to our news alerts